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A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPOs

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Book Details
Title A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPOs
ISBN 978-93-4808-010-3
Edition 11th edn., 2025
Pages 1560
Authors CA. (Dr.) N. Suresh
Publisher Bharat Publishers
(Flat 25% Discount for a limited period + Free Shipping)
HSN/SAC Code49011010
SKU: TG-BPG-APATAAOCTNGOANPO Categories: , , , ,

Description

Order “A Practical Approach to Taxation and Accounting of Charitable Trusts, NGOs & NPOs,” 11th edition (2025) by CA (Dr.) N. Suresh. This comprehensive 1,560-page guide, published by Bharat Publishers, provides practical insights into the taxation and accounting processes for charitable organizations. Available now with a flat 25% discount for a limited period and free shipping. Get your copy today using ISBN 978-93-4808-010-3 to stay updated on compliance for trusts and NGOs.

Chapter Number Description Page Number
Bharat? 5
Preface to the Eleventh Edition 7
About the Author 9
About the experts who have contributed to the book 10
Chapter 1 Significant Role of NGOs and NPOs in India 1
Chapter 2 Applicability of Sections 60 to 63 — Transfer of Income without Transfer of Assets 4
Chapter 3 Charity 9
Chapter 4 Charitable Purpose 16
Chapter 5 Relief of the Poor 30
Chapter 6 Education and Medical Relief 38
Chapter 7 Advancement of any other General Public Utility 62
Chapter 8 Proviso to Section 2(15) — Restriction on Trade, Business, Commerce 92
Chapter 9 Basics on Formation of Trust or Society or Section 8 Company 123
Chapter 10 Formation of a Trust 127
Chapter 11 Formation of a Society 145
Chapter 12 Formation of Section 8 Companies 151
Chapter 13 Conditions for Applicability of Sections 11 and 12 171
Chapter 14 Registration of Trusts under section 12A 182
Chapter 15 Procedure for Registration of Trust or Institution under section 12AB 234
Chapter 16 Breach of Trust 297
Chapter 17 Rectification or Amendment of Trust Deed 304
Chapter 18 Limbs of section 11 317
Chapter 19 Trust Property 329
Chapter 20 Legal Obligation — Trust includes Legal Obligation 332
Chapter 21 Income of Charitable or Religious Trusts or Institutions 339
Chapter 22 Application of Income 348
Chapter 23 Prescribed Mode of Investment [Section 11(5)] 376
Chapter 24 Accumulation of Income 388
Chapter 25 Filing of Form 9A and Form 10 422
Chapter 26 Depreciation 451
Chapter 27 Consequences of Failure under section 11(1B), 11(3) and 11(3A) 461
Chapter 28 Overview of Forfeiture of Exemption 468
Chapte 29 Person Specified under section 13(3) 472
Chapter 30 Forfeiture of Exemption-I 482
Chapter 31 Forfeiture of Exemptions-II, Failure to Invest in a Mode Specified 492
Chapter 32 Forfeiture of Exemption-III, Income or Property of the Trust Applied for Specified Personss 511
Chapter 33 Deemed Restricted User [Section 13(2)(a)–13(2)(h)] 525
Chapter 34 Voluntary Donations 545
Chapter 35 Voluntary Contributions (Donations) — Corpus Donations 560
Chapter 36 Voluntary Contribution — Anonymous Donation 589
Chapter 37 Business Held under Trust — Section 11(4) 605
Chapter 38 Exemption of Business Income under section 11(4A) 615
Chapter 39 Section 80G: Donations 644
Chapter 40 Donations for Eligible Projects or Schemes 702
Chapter 41 Inter – Charity Donations 715
Chapter 42 Identity of Donor 727
Chapter 43 Capital Gains of Charitable or Religious Trusts or Institutions 732
Chapter 44 Case Studies in Computation of Capital Gains 739
Chapter 45 Books of Account, Basis of Accounting and Accounting Aspects 765
Chapter 46 Accounting Standards Applicable to NPOs, NGOs, Charitable Trusts or Institutions 822
Chapter 47 Audit of Accounts of Charitable Trusts or Institutions 835
Chapter 48 Permanent Account Number 910
Chapter 49 Tax Deduction Account Number 892
Chapter 50 Filing Return of Income 928
Chapter 51 Assessment of Charitable Trusts or Institutions 939
Chapter 52 Principle of Mutuality 971
Chapter 53 Assessment of AOP/BOI 992
Chapter 54 Taxation of Charitable or Religious Trusts or Institutions 1010
Chapter 55 Accreted Income-tax on Charitable Trust or Institution when it Ceases to Exist 1025
Chapter 56 Surplus is a Bar to Claim Exemption for Charitable or Religious Trust or Institution under Income Tax Act, 1961? 1042
Chapter 57 Capitation Fees 1046
Chapter 58 How to Compute Income of Charitable or Religious Trusts or Institutions 1076
Chapter 59 Set Off and Carry Forward of Losses 1086
Chapter 60 Wealth Tax Act, 1957, Relating to Charitable Trusts or Institutions 1107
Chapter 61 Income of University or Other Educational Institutions under Section 10(23C) 1127
Chapter 62 Income of Hospital or other Institutions under section 10(23C) 1176
Chapter 63 Requirements as per Provisos to Section 10(23C) Applicable to Educational and Medical Institutions 1192
Chapter 64 Excluded Income and Agricultural Income 1264
Chapter 65 Project Grants, Grants-in-Aid – Accounting and Disclosures 1270
Chapter 66 Corporate Governance 1280
Chapter 67 Meetings and Resolutions 1284
Chapter 68 Foreign Trust and Activities in India 1290
Chapter 69 Foreign Trust and International Activity 1302
Chapter 70 Liaison and Branch Office of Foreign Trust or Institution – Activities in India 1309
Chapter 71 Important CBDT Circulars 1344
Chapter 72 Prevention of Money Laundering Act, 2002 (PMLA) 1379
Chapter 73 Specimen of Trust Deed 1383
Chapter 74 Specimen of Memorandum and Bye-Laws of Society 1387
Chapter 75 Specimen of Memorandum and Articles of Association of Section 8 Company 1392
Chapter 76 Goods & Services Tax Applicability to Charitable Trusts or Institutions 1413
Chapter 77 Corporate Social Responsibility 1423

Additional information

Publisher

Bharat

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